一道 tangible non-current assets 的题目,请大家帮忙看看,谢谢! tangible, account, purchase, computer, equipment

Emma洁

Recording the purchase of computer stationery by debiting the computer equipment at cost account would result in:

A. an overstatement of profit and an overstatement of non current assets.

B.an understatement of profit and an overstatement of non current assets.

C.an overstatement of profit and an understatement of non current assets.

 

The correct answer is A.

为什么?我弄不明白.大家怎么理解的?谢谢.

jy1906723

the journal entry of it should be:
Dr:Expense
  Cr:Cash
If it debit to the tangible account it will decrease the expense of the year.

opqr156

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月下的歌

这道题的意思其实是本来应该记费用的，现在被记到了资产，所以资产就被高估了，费用被低估了，利润=收入-费用，因此利润相应的被高估了